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This is a scenario with little guidance from the IRS. Based on precedent, airdrops like this will be taxed as ordinary income (i.e., short-term capital gains rates), generally, when the assets are recorded on ledger and/or enter your wallet. So if you don’t claim, you won’t have control of the asset and shouldn’t get taxed. When you sell the airdrop, it’ll be subject to capital gains tax rates.
